Over the past three years, the Office of Internal Oversight Services has observed recurrently that substantial refunds of VAT due by Governments were recorded but not recovered or were not even recorded as receivables; in other cases, there were no arrangements concluded with the host Governments nor refunds procedure in place.
En los últimos tres años, la Oficina de Servicios de Supervisión Interna ha observado repetidamente que cantidades considerables pagadas en concepto de IVA y que debían reembolsar los gobiernos se consignaban pero no se recuperaban o ni siquiera se consignaban como cuentas por cobrar; en otros casos, no existían acuerdos con los gobiernos anfitriones ni procedimientos de reembolso.